The motive underlying the rule change is to further help Swedish employers to recruit foreign experts to Sweden. In addition to the improvement to the existing rules, Sweden’s government has also initiated a broader review of the rules with the purpose of making them even more appealing to employees and employers. The review is expected to be finalised in January 2025.
Employers should review which employees have been granted the tax relief in the last year, and when they arrived in Sweden, to assess if it is possible to file for an extension of the existing tax relief.
Where applicable, and going forward, international assignment programme managers may wish to inform their assignees who are already in Sweden and who currently benefit from the expert tax relief of the change in the rules – and act with minimum delay to file an application for extension, in cases where extensions are desired. For those about to be assigned to Sweden, pre-departure and/or on-arrival counselling sessions with mobile employees should include discussion of the expert tax relief rules.